Instructions for Form 8802 - Notices

Privacy Act and Paperwork Reduction Act Notice.

We ask for the information on this form under sections 6103 and 6109 of the Internal Revenue Code. You are required to provide
the information requested on this form only if you wish to have your U.S. residency for tax purposes certified in order to
claim VAT exemption or to claim certain benefits under a tax treaty between the United States and the foreign country (countries)
indicated on Form 8802. We need this information to determine if the applicant can be certified as a U.S. resident for tax
purposes for the period specified. Failure to provide the requested information may prevent certification. Providing false
or fraudulent information may subject you to penalties. If you designate an appointee to receive Form 6166, but do not provide
all of the information requested, we may be unable to honor the designation.

Generally, tax returns and tax return information are confidential, as required by section 6103. However, section 6103 authorizes
or requires us to disclose this information in certain circumstances. We may disclose the information to the tax authorities
of other countries pursuant to a tax treaty. We may disclose this information to the Department of Justice for civil and criminal
litigation. We may also disclose this information to cities, states, the District of Columbia, and U.S. commonwealths and
possessions for use in administering their tax laws, to federal and state agencies to enforce federal nontax criminal laws,
or to federal law enforcement and intelligence agencies to combat terrorism.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as
long as their contents may become material in the administration of any Internal Revenue law.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
is:

Recordkeeping

33 min.

Learning about the law or the form

1hr., 13 min.

Preparing the form

1 hr., 3 min.

Copying, assembling, and sending the form to the IRS

48 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to hear from you. You can send us comments from www.irs.gov/formspubs/. Click on “More Information” and then on “Give us feedback.” You can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW IR-6526, Washington,
DC 20024. Do not send the form to this address. Instead, see Where To Apply, earlier.